From a statement issued by the College of Certified Public Accountants:

November 2017 The new year will bring with it the implementation of the electronic receipt system. 

The new invoice is a digital receipt that is generated when a sale of goods or services is made, which will also be used for accounting records, credit and debit notes. 

The Attorney at the Association of Public Accountants of Costa Rica, Dunia Zamora, recalled that the health sector must have the new billing system list ready from January 15, 2018, and recommends starting to test the system as soon as possible, in order to avoid delays.

"The first thing companies and professionals must do is decide who will provide the electronic receipt service, or whether they will use their own software, which must comply with the established regulation. Following that, for the affiliation process, they must enter the website of the Ministry of Finance, go to the tab "Electronic Invoice Registration" and complete all the information requested, for example, Form D-140 "Unique Tax Registry". The procedure applies both to those who have offered their services for several years, and to those who will be doing so for the first time. From that day on, they must only use the electronic receipts and put away the paper invoices that they have not used up to that date," said Zamora.

The calendar of dates for starting to use the electronic receipts by sectors, was established by the Tax Administration. These are some of the activities in which the new system must be implemented:

Health sector
Date: January 15, 2018
Activities: Clinics, medical centers and private hospitals, ophthalmology, homeopathy, psychology and veterinary services. 

Accounting, financial and administrative sector
Date: February 1, 2018
Activities: Accountants, consultants, audit services, economists and business administration consultancy.

Legal sector
Date: March 1, 2018
Activities: legal, law firms, notaries and legal advisers.

Sector: Engineering, architecture and informatics
Date: April 2, 2018
Activities: Web designers, repair and maintenance of computer equipment, architectural draftsman and / or construction plans, topography and architecture and engineering. 

More on this topic

Difficulties with Electronic Receipts

August 2018

Lack of Internet access in some areas of Costa Rica is hindering use of the electronic receipt issuance system, which in November must be implemented by all companies.

In March the Ministry of Finance reported that between September and November of this year all companies in the country had to start using the compulsory electronic billing system.

Mandatory Electronic Invoicing in September 2018

March 2018

Between September and November of this year all companies in Costa Rica must start using the electronic invoicing system.

Those currently obliged to use the electronic billing and receipt system are companies and service providers in the sectors of health, accounting, legal, and from Monday April 2, joining them are taxpayers working in the fields of engineering, architecture and computer science and in May other activities such as geologists, geographers, biologists, and advertising services, among others. This obligation remains, it will not be affected by the new resolution. 

Costa Rica: Digital Receipts for Lawyers

February 2018

Starting from March 1, law firms, notaries and legal advisors, as well as other professionals and legal services must be ready to use the new electronic receipt system.

"... Representatives from the Costa Rican Association of Public Accountants, suppliers and the business association GS-1 point out that the system's initial difficulties have been overcome. However they still advise that both the taxpayers in the legal sector and those who need to start using the electronic invoice in April and May, should prepare themselves in order to avoid inconveniences due to the saturation that occurs at the moment of registering in the Virtual Tax Administration system (ATV)."

Printing of Invoices Formalized in Honduras

May 2014

Printing of various tax documents must be done using printers previously authorized by the Executive Directorate of Revenue.

Raising revenue, regulating printing documents and reducing tax evasion, is the aim of the Directorate of Revenue (DEI) with the implementation of a new system for authorization of printing tax registration documents directed at the 400 print shops that registered in the census in 2013, who design and print invoices, receipts, bills of exchange and checks.